Standardization - Publications - Faculty & Research

November 2010 (Revised February 2011)
Case

BonneSante S.A.

By: David F. Hawkins

IASB and FASB propose new lease accounting rules and the owner of a French chain of fast food outlets is concerned about the impact on his company's balance sheets. View Details

Keywords: Financial Reporting; International Accounting; Policy; Standards; Leasing; Food and Beverage Industry; Retail Industry; France

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01 Jun 2015
News

Research Brief: If State Pensions Clean Up Their Books, Who Pays?

to a new working paper coauthored by Lecturer Abigail Allen, the opposite is often true. When the Governmental Accounting Standards Board (GASB) proposed stricter public pension accounting standards in 2012,... View Details

Keywords: Erin Peterson

10 Jul 2000
Research & Ideas

IT Links for Boundaryless Companies

That includes, especially, an understanding of the open standards process through which the Internet was built, with engineers stacking one set of open protocols on top of another from the physical—how you plug the wires together—through... View Details

Keywords: by Kenneth Liss

Fast Answer

Sovereign debt ratings

Where can I find sovereign (national) debt ratings? Bloomberg give current ratings by Standard & Poor's, Moody's and Fitch. Hit the yellow GOVT key, type TK, then hit GO. Select desired country from the menu, then hit GO.... View Details

Article

Designing Sustainability at BMW Group: The Designworks/USA Experience

By: Kellie McElhaney, Michael W. Toffel and Natalie Hill

This case study describes how an industrial design company developed a sustainability management system (SMS) standard, designed and implemented an SMS throughout its business, and then became the first company in the world to achieve third-party SMS certification by a... View Details

Keywords: Design; Governance Compliance; Management Practices and Processes; Standards; Environmental Sustainability; Auto Industry; United States

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September 2009 (Revised December 2009)
Supplement

Genzyme Center (C)

By: Michael W. Toffel and Aldo Sesia

Genzyme Corporation is in the midst of planning its new corporate headquarters, which incorporates many innovative green building features. After learning that the building as planned would likely earn a LEED Silver rating, an intermediate score in the LEED green... View Details

Keywords: Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; Cost vs Benefits; Biotechnology Industry; Construction Industry; Real Estate Industry; Green Technology Industry

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09 Jun 2006
Keynote Speech

The Case for Global Business Standards: Business Ethics and Corporate Social Responsibility in a Global Economy." Keynote speaker. "POLITEIA Annual Forum

By: Lynn Paine

Keywords: Standards; Corporate Social Responsibility and Impact; Global Range

Citation

Web

Policymakers - Institute For Strategy And Competitiveness

universal measurement and public reporting Link reimbursement to clinical performance using outcome reporting Set accounting standards for meaningful cost reporting in health care Accelerate the bundled pricing rollout schedule in CMS... View Details

15 Jun 2010
First Look

First Look: June 15

tranches. Overall, a one standard deviation reduction in average time on the market decreases the interest rate for institutional loans by over 30 basis points per annum. While this effect is significantly larger for loan tranches bought... View Details

Keywords: Martha Lagace

2019
Working Paper

Southern Responses to Gold Certification: Cooperate, Compete, Reject, Revise

By: Kristin Sippl

Artisanal gold mining is a Southern subsistence livelihood posing both challenges and opportunities for sustainable development. In 2011, Fairtrade International launched a certification program to address sustainability problems in the sector. Southern activists,... View Details

Keywords: Eco-labeling; Extractive Industries; Emerging Economies; Fair Trade; Environmental Sustainability; Standards; Programs; Governance Compliance; Competition; Adaptation; Mining Industry

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December 2010
Article

Implications for GAAP from an Analysis of Positive Research in Accounting

By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details

Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting

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July 2009 (Revised June 2010)
Case

Kim Park (A): Long-lived Nonmonetary Assets

By: David F. Hawkins

A series of caselets exploring the accounting for long-lived nonmonetary assets. View Details

Keywords: Accounting; Financial Reporting; International Accounting; Assets; Asset Management; Standards

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Swearingen took over the inefficient Standard Oil of Indiana in 1960. He streamlined its operations and aligned its business units while expanding Standard’s exploration of both domestic and foreign oil. By the end of his tenure, he had... View Details

Keywords: Utilities & Energy

01 Sep 2003
News

Globalization Revisited

should become “global” by standardizing the production, distribution, and marketing of their products across all countries. Sameness meant efficiency and would be more profitable than difference. From economies of scale would flow... View Details

Keywords: Garry Emmons; Colleges, Universities, and Professional Schools; Educational Services

03 Feb 2018
Op-Ed

How to Heed BlackRock's Call for Corporate Social Responsibility

Larry Fink recently created a shockwave. As cofounder, chairman, and CEO of BlackRock, one of the world’s largest global asset management firms, in an open letter to CEOs he caught the attention of financial markets and beyond by insisting on the importance of... View Details

Keywords: by Julie Battilana

16 Sep 2010
News

Idea Takes Root

Almost without notice in the American press, a new international effort is under way to create a standardized global reporting model for operating sustainable businesses in the 21st century. HBS professor Robert G. Eccles is on the... View Details

Keywords: Roger Thompson; Corporate Services

2011
Other Unpublished Work

Height Taken but Worth Unknown: Valuation as an Institutional Process

By: R. Daniel Wadhwani and Mukti Khaire

Drawing on research from organizational studies, sociology, history, and anthropology, we develop a framework for understanding valuation as an institutional process in markets. We posit that three institutional elements—categories, criteria, and standards—are integral... View Details

Keywords: Interactive Communication; Markets; Standards; Situation or Environment; Perception; Valuation

Citation

May 1984 (Revised May 1989)
Case

Cleveland Twist Drill (B)

By: Richard G. Hamermesh

Describes events at Cleveland Twist Drill between April 1982 and February 1983. Jim Bartlett's approach to the union and the implementation of the "move strategy" are described. Students are asked to evaluate these actions and to develop plans for dealing with current... View Details

Keywords: History; Management Style; Leadership Style; Standards; Power and Influence

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